Pr. CIT v. ECI Technologies Pvt. Ltd.

375 ITR 595High Court2015#10600 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Pr. CIT v. ECI Technologies Pvt. Ltd.

ARYAN GRANITES & MONUMENTS PRIVATE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

The appeal stands allowed

ITA 1917/CHNY/2018[2011-12]Status: DisposedITAT Chennai06 Jul 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (C.A) – Ld. ARFor Respondent: Shri V. Justin (Addl.CIT) – Ld. DR
Section 10ASection 10BSection 143(3)

…nstructed by CBDT that an approval granted by the development commissioner would be considered valid, once such approval is ratified by the Board of Approval for EOU scheme. The case law of Hon’ble Gujarat High Court in Pr. CIT V/s ECI Technologies Pvt. Ltd. (375 ITR 595) also support the view that ratification by Board would relate back to the date on which the approval was granted by development commissioner. Similar is the view of Hon’ble Delhi High Court in CIT V/s Enable Exports Pvt. Ltd. (ITA No.1072 of 2011 dated 14.09.2011). The decision of Hon’ble High Court of Madras in CIT V/s Live Connection Software…

ARYAN GRANITES & MONUMENTS PRIVATE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

The appeal stands allowed

ITA 1916/CHNY/2018[2008-09]Status: DisposedITAT Chennai06 Jul 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (C.A) – Ld. ARFor Respondent: Shri V. Justin (Addl.CIT) – Ld. DR
Section 10ASection 10BSection 143(3)

…nstructed by CBDT that an approval granted by the development commissioner would be considered valid, once such approval is ratified by the Board of Approval for EOU scheme. The case law of Hon’ble Gujarat High Court in Pr. CIT V/s ECI Technologies Pvt. Ltd. (375 ITR 595) also support the view that ratification by Board would relate back to the date on which the approval was granted by development commissioner. Similar is the view of Hon’ble Delhi High Court in CIT V/s Enable Exports Pvt. Ltd. (ITA No.1072 of 2011 dated 14.09.2011). The decision of Hon’ble High Court of Madras in CIT V/s Live Connection Software…

ARYAN GRANITES & MONUMENTS PRIVATE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

The appeal stands allowed

ITA 1915/CHNY/2018[2006-07]Status: DisposedITAT Chennai06 Jul 2022AY 2006-07

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (C.A) – Ld. ARFor Respondent: Shri V. Justin (Addl.CIT) – Ld. DR
Section 10ASection 10BSection 143(3)

…nstructed by CBDT that an approval granted by the development commissioner would be considered valid, once such approval is ratified by the Board of Approval for EOU scheme. The case law of Hon’ble Gujarat High Court in Pr. CIT V/s ECI Technologies Pvt. Ltd. (375 ITR 595) also support the view that ratification by Board would relate back to the date on which the approval was granted by development commissioner. Similar is the view of Hon’ble Delhi High Court in CIT V/s Enable Exports Pvt. Ltd. (ITA No.1072 of 2011 dated 14.09.2011). The decision of Hon’ble High Court of Madras in CIT V/s Live Connection Software…

ITO, CORPORATE WARD - 4 (2),, CHENNAI vs. M/S. NIMBEON INTERTECHNOLOGIES PVT. LTD.,, CHENNAI

In the result, the appeals filed by the Revenue and Cross-Objections

ITA 2833/CHNY/2019[2011-12]Status: DisposedITAT Chennai18 Apr 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकर अपील सं./Ita Nos.2832 & 2833/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2011-12

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10ASection 10BSection 143(3)

…ssessee preferred an appeal before the Ld.CIT(A). the Ld.CIT(A) allowed the claim of deduction u/s.10B of the Act, for both the AYs by following the decisions of the Hon’ble Gujrat High Court in the case of M/s.ECI Technologies Pvt. Ltd., reported in [2015] 375 ITR 595 (Guj.). The Ld.CIT(A) observed in Para No.5, as under: 5. The submission of the assessee is examined. The specific wording in section 10B requires the assessee to obtain approval of the EOU/EPZ scheme as well as from a board constituted by the Government for this purpose. The assessee company has obtained certificate under EOU scheme for being…

ITO, CORPORATE WARD - 4 (2),, CHENNAI vs. M/S. NIMBEON INTERTECHNOLOGIES PVT. LTD.,, CHENNAI

In the result, the appeals filed by the Revenue and Cross-Objections

ITA 2832/CHNY/2019[2010-11]Status: DisposedITAT Chennai18 Apr 2022AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकर अपील सं./Ita Nos.2832 & 2833/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2011-12

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10ASection 10BSection 143(3)

…ssessee preferred an appeal before the Ld.CIT(A). the Ld.CIT(A) allowed the claim of deduction u/s.10B of the Act, for both the AYs by following the decisions of the Hon’ble Gujrat High Court in the case of M/s.ECI Technologies Pvt. Ltd., reported in [2015] 375 ITR 595 (Guj.). The Ld.CIT(A) observed in Para No.5, as under: 5. The submission of the assessee is examined. The specific wording in section 10B requires the assessee to obtain approval of the EOU/EPZ scheme as well as from a board constituted by the Government for this purpose. The assessee company has obtained certificate under EOU scheme for being…

THE DCIT,(OSD)-1, CIRCLE-4,, AHMEDABAD vs. MIDVALLEY HEALTHCARE SERVICES PVT.LTD.,, AHMEDABAD

In the result, the CO of the assessee is partly allowed

ITA 204/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad11 Mar 2021AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Virendra Ojha, CIT. D.R
Section 10BSection 80ISection 92C

…from STPI in this regard before us in annexure-A which is kept on record. 10.16 At the outset we note that the issue on hand is covered in favour of assessee by the decision of Hon’ble Jurisdictional High Court in case of CIT vs. ECI Technologies reported in 375 ITR 595 where it was held as under: In the present case, given the facts and circumstances that the assessee claimed the deduction under section 10B claiming 100 per cent EOU, there was already a permission/approval granted by the Development Commissioner declaring/approving the assessee as 100 per cent EOU. However, on considering the word approved by…

RC GOLDEN GRANITES PVT LTD.,CHENNAI vs. ITO, CHENNAI

In the result, appeals of the assessee for assessment years

ITA 1373/CHNY/2017[2008-09]Status: DisposedITAT Chennai18 Jan 2018AY 2008-09

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. Nos.1373, 1374, 1375 & 1376/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2009-10, 2010-11 & 2011-202. Rc Golden Granites Pvt. Ltd, Vs. The Income Tax Officer, No.4, 7Th Cross Street, Corporate Ward 5(4) Sastri Nagar, Adyar, Chennai. Chennai 600 020. [Pan Aadcr 3826P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. N. Madhavan, Addl. CIT
Section 10BSection 14Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.1373, 1374, 1375 & 1376/Mds/2017 "नधा"रण वष" /Assessment years : 2008-09, 2009-10, 2010-11 & 2011-202. RC Golden Granites Pvt. Ltd, Vs. The Income Tax Officer, No.4, 7th Cross Street, Corporate Ward 5(4) Sastri Nagar, Adyar, Chennai. Chennai 600 020. [PAN AADCR 3826P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

M/S. ALPHATECH SOFTWARE PVT. LTD.,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(1),, BARODA

In the result, ITA No.2734/Ahd/2015 is dismissed and ITA No

ITA 2735/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad18 Dec 2017AY 2008-09

Bench: Shri Rajpal Yadav & Shri N.K. Billaiyaassessment Year: 2008-09 M/S. Alphatech Software Pvt. Ltd., Vs. Commissioner Of Income Tax-I, 5, Aryan Industrial Estate, Baroda. Opp. Matruchaya Marriage Hall, B/H. Pvr Cinema, Channi, Baroda – 390 024. [Pan – Aadca 0799 A] Appellant By : Shri Tushar P. Hemani, Respondent By : Shri Surendra Kumar, Cit (Dr) Assessment Year: 2008-09 M/S. Alphatech Software Pvt. Ltd., Vs. Income Tax Officer, 5, Aryan Industrial Estate, Ward – 1(1), Baroda. Opp. Matruchaya Marriage Hall, B/H. Pvr Cinema, Channi, Baroda – 390 024. [Pan – Aadca 0799 A] (Appellant) (Respondent) Appellant By : Shri Tushar P. Hemani, Respondent By : Shri Mudit Nagpal, Sr. D.R. Date Of Hearing : 04.12.2017 Date Of Pronouncement : 18.12.2017 O R D E R Per N.K. Billaiyathese Are Appeals By The Revenue Preferred Against Two Separate Orders For The Assessment Year 2008-09. 2. Both These Appeals Were Heard Together & Are Disposed Of By This Common Order For The Sake Of Convenience.

For Appellant: Shri Tushar P. HemaniFor Respondent: Shri Surendra Kumar, CIT (DR)
Section 10BSection 14Section 263

…filled the mandatory conditions prescribed under the Act and eligible for the claim of deduction under section 10B of the Act. Learned Counsel relied upon the decision of Hon’ble High Court of Gujarat in the case of PCIT vs. ECI Technologies Pvt. Ltd., [2015] 375 ITR 595 (Guj.). Ld. Counsel also relied upon the CBDT Circular No.9309 and 859. 9. Per contra, learned Departmental Representative strongly supported the findings of the Assessing Officer. 10. We have given a thoughtful consideration to the orders of the authorities below. There is no dispute that the assessee has been duly granted approval by STPI. We…

ITO, BANGALORE vs. M/S CKS CONSULTING PVT. LTD.,, BANGALORE

In the result appeal of the Revenue stands dismissed

ITA 28/BANG/2013[2009-10]Status: DisposedITAT Bangalore26 Aug 2016AY 2009-10
For Appellant: Smt. Jayna Kothari, AdvocateFor Respondent: Smt. Swapna Das, JCIT
Section 10BSection 14

…avour of the assessee, though the judgment of the very same court in Regency Creations (supra) went against the assessee. Assessee’s case is also fortified by the decision of Hon’ble Gujarat High Court in the case of Pr. CIT v. ECI Technologies P. Ltd [(2015) 375 ITR 595]. In the circumstances of the case, we do not find any reason to interfere with the order of CIT (A). 07. In the result appeal of the Revenue stands dismissed. Order pronounced in the open court on 26th day of August, 2016. (ABRAHAM P GEORGE) ACCOUNTANT MEMBER MCN Copy to: 1. The assessee 2. The Assessing Officer 3. The Commissioner of Income-t…

RC GOLDEN GRANITES PRIVATE LTD.,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 897/CHNY/2016[2008-09]Status: DisposedITAT Chennai22 Jul 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.As. No.897, 898, 899 & 900/Mds/2016 "नधा"रण वष" /Assessment Years : 2008-09, 2009-10, 2010-11, 2011-12. Rc Golden Granites Private Ltd, Vs. The Income Tax Officer, Plot No.17,Type Ii, Company Ward V(1) Dr.Vsi Estate, Chennai. Thiruvanmiyur, Chennai 600 041. [Pan Aadcr3826P ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. Supriya Pal, JCIT
Section 10BSection 143(3)Section 1OSection 264Section 40A(3)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.As. No.897, 898, 899 & 900/Mds/2016 "नधा"रण वष" /Assessment years : 2008-09, 2009-10, 2010-11, 2011-12. RC Golden Granites Private Ltd, Vs. The Income Tax Officer, Plot No.17,Type II, Company Ward V(1) DR.VSI Estate, Chennai. Thiruvanmiyur, Chennai 600 041. [PAN AADCR3826P ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. T…

Pr. CIT v. ECI Technologies Pvt. Ltd. (375 ITR 595) — Cited in 10 Judgments | BharatTax